Evaluation and rating of corporate governance and internal auditing in Turkish public companies
Küçük Resim Yok
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Springer Nature
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
The aim of this study is to determine the perception levels of the public companies regarding the importance of the internal control system and to investigate the awareness of the internal control systems by evaluating the existing applications of the internal control units for the internal control system. The study consists of four chapters. In the theory part of the research, the concept of internal control, analysis tools, and components of internal control as a system is mentioned. Then the regulations concerning internal control in Turkey and in the world were discussed. Finally, in the research section, the evaluation of the awareness of internal control over 47 public enterprises and the conclusions reached within the scope of the subject were presented and recommendations were made. © Springer Nature Singapore Pte Ltd. 2021.
Açıklama
Anahtar Kelimeler
Awareness; Control; Corporate Governance; Internal Control; Publicly Traded Company
Kaynak
Accounting, Finance, Sustainability, Governance and Fraud
WoS Q Değeri
Scopus Q Değeri
N/A
